Management Control in Services. A Contingency Study of Responsibility Accounting in Highly Interactive Services
Popular Abstract in Swedish Avhandlingen behandlar ekonomisk styrning i tjänsteproducerande organisationer med speciell tonvikt på användningen av ekonomisk information för fördelning av ansvar. Detta kopplas till en kontextuell referensram där produktionsprocessen i tjänsteverksamhet intar en central roll.This report examines the use of management control in services, with particular reference to the role of formal control systems in attributing and devolving responsibility within organizations. The study draws extensively on the service as well as the management control literature and advances an analytical framework based on a process-oriented approach to responsibility accounting. The study is p